SECTION 9HA TAX DISASTER
1. Section 9HA of the Income Tax Act, 58 of 1962, came into effect for persons who die on or after 1st March 2016. 2. Section 9HA(1) deems a person to have disposed of all his/her assets as at the date of death for an amount received or accrued equal to the market value of […]
THE IMPORTANCE OF RULE 43 APPLICATIONS FOR INTERIM MAINTENANCE
Divorce matters are often complicated and lengthy proceedings, particularly in cases where one spouse is dependent on the other spouse for financial support. Rule 43 procedures are intended to be an efficient, speedy and inexpensive way for the interim maintenance needs of a dependent spouse and minor children (where necessary) to be determined and met, […]
The Bloody Hand Does Not Inherit
The maxim ‘de bloedige hand neemt geen erf’ (the bloody hand does not inherit) is a precept which has formed part of our common law since the Roman times. It is generally raised as a compelling reason as to why a person, who has been found guilty of a crime by the criminal court, should be declared unworthy to inherit.
An educator’s duty to care for learners
When children enter school grounds their parents entrust the child’s care to the educators and those in charge of the school. Children are viewed as a particularly vulnerable group in society who require special protection. Therefore, extra care should be taken when appointing educators and persons charged with handling minor children.
Second bite at the cherry
A tale as old as time is standing up after getting knocked down, however the notorious second, third and fourth bite at the cherry might come back to haunt you. Section 2(1)(b) of the Vexatious Proceedings Act (“the Act”) provides that: “If, on an application made by any person against whom legal proceedings have been […]
Custodial issues: what is in the best interests of the child
The best interests of the child are enshrined in section 28 of the Constitution of the Republic of South Africa, 1996. This section expressly sets out that in any matter involving the child, including litigation, the child’s best interests are of paramount importance. In the recent judgment of S v S the Kwa-Zulu Natal High […]
Curatorship: A review of the appointment of a curator bonis
A curator bonis is a person who is appointed to manage the financial affairs of someone declared incapable of managing their own affairs. It is possible for such a curator to be appointed to a person of sound mind but unsound habits, such as a prodigal or someone who suffers from severe physical defects. In […]
Landlords beware: What happens when your tenant is liquidated?
Most landlords will argue that they will have no trouble in terminating a lease agreement and evicting the tenant should the lessee go under business rescue, liquidation or sequestration, as a clause was included in their agreement which enables them to terminate in these circumstances. The clause mentioned above, does not however provide any protection […]
Disaster management & covid-19
On 15 March the South African government declared a national state of disaster. In order to contain the spread of COVID-19 (“the virus”) which is now a global pandemic, strict new measures have been introduced through Regulations issued in terms of the Disaster Management Act. Here are some to the point Q & A’s of […]
Corporate governance – different types of committees
Section 72 of the Companies Act No 71 of 2008 (“the Act”) stipulates that a company can elect to appoint any amount of director committees, and the board of directors can delegate any amount of the duties and responsibilities to these committees, except where the Memorandum of Incorporation for the company states otherwise. KING 111 […]